The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 1485 contributions
Finance and Public Administration Committee
Meeting date: 24 October 2023
Liz Smith
You have all been extremely helpful in telling us where you think the costs might have been underestimated and about some of the difficulties that we have to consider regarding the financial memorandum. Do you think that there could be more clarity about where responsibility for the costs will fall between national Government, local government and SEPA? Is there sufficient clarity on who will be responsible for which costs?
Finance and Public Administration Committee
Meeting date: 24 October 2023
Liz Smith
On public education and information, what have you found to be the most successful channel to ensure that people adhere to the right processes? Is it putting leaflets through doors or telling people that their bin is contaminated and they have to sort it out? What has been the most effective way of communicating?
Finance and Public Administration Committee
Meeting date: 24 October 2023
Liz Smith
That is very helpful.
Finance and Public Administration Committee
Meeting date: 3 October 2023
Liz Smith
We asked the question because it comes back to the issue of scrutiny. The more information that we can have when scrutinising the agreement and what local government funding will look like, the better. So it is a bit concerning to hear that the time is going to be moved on a bit.
Finance and Public Administration Committee
Meeting date: 3 October 2023
Liz Smith
It is complex. I am not going to defend all aspects of the UK tax system, because there are clearly problems in it. Having said that, it is the Scottish Government’s job to look at the efficacy of different taxes, how well those taxes will be able to bring in the required revenue in the years ahead, and how well they can expand the tax base in relation to the public spending that the Scottish Fiscal Commission has set out in considerable detail. Correct me if I am wrong, but I think that your tax group will look at the ability of the different types of tax in Scotland and the different thresholds to serve the revenue that you require to proceed with very heavy government expenditure. Is that correct?
Finance and Public Administration Committee
Meeting date: 3 October 2023
Liz Smith
That was helpful, Dr Scott. This is not the first tax group that has run into difficulties over several years of the Scottish Parliament while looking at how well we can get the necessary revenue in from the tax that we place on businesses and the public.
I want to finish on modelling, which the Deputy First Minister has mentioned several times, because the modelling matters. It is about the facts. I think that Michelle Thomson raised the issue—maybe it was the convener—that, when we come to the budget debates, we will obviously have different political views but the facts matter. At the moment, we are in a difficult place on the committee because some of the facts seem to be nebulous and up in the air. I will quote for you what Sandy Begbie told us last week at committee. He said that we desperately need young graduates and professionals:
“That is exactly the type of population that we want to attract to Scotland, and we should do everything that we can to attract them. To be blunt, free university and prescriptions are all great, but they do not really mean anything or carry any value for that population.”—[Official Report, Finance and Public Administration Committee, 26 September 2023; c 34-35.]
That is an interesting reflection about a cohort of people whom we are trying desperately to attract into Scotland and about some of the advantages that we might like to talk about not meaning so much to them. I am interested in how you can model behavioural changes in the different groups in Scottish society and, I hope, the ones that we can attract in the future. We need that data if we are to be successful in that.
Finance and Public Administration Committee
Meeting date: 3 October 2023
Liz Smith
Okay. Thank you.
Finance and Public Administration Committee
Meeting date: 3 October 2023
Liz Smith
Has it proved to be more complicated than you were expecting, given that you have had to shift things?
Finance and Public Administration Committee
Meeting date: 3 October 2023
Liz Smith
The Scottish Government said that that information would be available by the end of September. Do you have any other date for when you hope to complete it?
Finance and Public Administration Committee
Meeting date: 3 October 2023
Liz Smith
In your opening remarks, you said that you want to see a strategic objective when it comes to tax policy and that you have tasked your special tax group with focusing on that. What components would make a successful strategic overview of the tax system?